Results 31 to 40 of about 8,614,164 (246)

PEMBUKTIAN FENOMENA EARNING MANAGEMENT PADA PERBANKAN SYARIAH: ANALISIS LABA RIIL DAN LABA AKRUAL

open access: yesEl Muhasaba: Jurnal Akuntansi, 2016
The aim of this research is to test whether there is any earning management action at shariah banking or not’. Earning management is measured by real earning management and accrual earning management.
Ari Dewi Cahyati
doaj   +1 more source

The Effect Of Real Earning Management, Earning Quality, And Leverage On Company Performance With Company Age As A Moderation Variable [PDF]

open access: yes, 2023
The purpose of this study is to analyze whether real earnings management, earning quality, and leverage affects companies' performance with company age as a moderation variable. The method used in this study was panel data regression analysis. The sample
Malau, Melinda, Putra, Ipan Adi
core   +1 more source

Good Corporate Governance, Pengungkapan Sustainability Report dan Manajemen Laba terhadap Nilai Perusahaan

open access: yesAFRE (Accounting and Financial Review), 2021
This study aims to examine and provide empirical evidence of the impact of good corporate governance and sustainability report disclosure on firm value with earning management as an intervening variable.
Maria Dwi Jemunu   +2 more
doaj   +1 more source

TEORI KEAGENAN DAN MANAJEMEN LABA DARI SUDUT PANDANG ETIKA MANAJER

open access: yesEl Muhasaba: Jurnal Akuntansi, 2012
This paper discuss about how agency theory in perspective attitude. If we clarify about agency theory so in discussing cannot separated with behavior of manager in doing earning management, because earning management is one of way that doing by manager ...
Sri Luayyi
doaj   +1 more source

PENGARUH MANAJEMEN LABA AKRUAL dan RIIL TERHADAP KINERJA PERUSAHAAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL PEMODERASI

open access: yesJurnal Akuntansi Kontemporer, 2020
Earning management is a strategy undertaken by management to correct the information in the financial statement, this strategy has a objective to maintain their interested parties.
Williyan Putra Perdana, Lodovicus Lasdi
doaj   +1 more source

The Association of Physical Function With Psychosocial Patient‐Reported Outcomes in People With Systemic Lupus Erythematosus

open access: yesArthritis Care &Research, EarlyView.
Objective To evaluate how modifiable psychosocial factors and fatigue relate to physical functioning in patients with systemic lupus erythematosus (SLE). Methods In this cross‐sectional study of two demographically distinct cohorts (Approaches to Positive, Patient‐Centered Experiences of Aging with Lupus [APPEAL] and California Lupus Epidemiology Study
Mrinalini Dey   +8 more
wiley   +1 more source

Employment Trajectories of Patients With Systemic Lupus Erythematosus and Factors Driving Transitions Between States

open access: yesArthritis Care &Research, EarlyView.
Objective Systemic lupus erythematosus (SLE) significantly impacts employment capacity. This study aimed to investigate the impact of burden of disease activity, damage, and treatment on employment outcomes and transitions in patients with SLE. Methods Using data from a single center, we analyzed employment transitions, adjusted mean disease activity ...
Javier Mencia‐Ledo   +4 more
wiley   +1 more source

The level of education and loss of earning capacity for Wisconsin worker's compensation claimants [PDF]

open access: yes, 2000
Plan BLoss of earning capacity is only one brief component of Worker’s Compensation. There are many factors involved in determining a person’s level of loss of earnings. Level of education is a factor that will affect a person’s lost earning capacity. In
Olsen, Christine S.
core  

Factors Associated With Fibromyalgia Diagnosis Among People Meeting Criteria: Results From UK Biobank

open access: yesArthritis Care &Research, EarlyView.
Objective The diagnosis of fibromyalgia (FM) is challenging due to the absence of definitive biomarkers, numerous overlapping comorbidities, and its reliance on patient‐reported symptoms. Discrepancies between diagnostic criteria and clinical practice imply the possibility of diagnostic biases, complicating timely and accurate identification.
Sung‐A Kim   +2 more
wiley   +1 more source

The Relation between Corporate Diversification Strategy and Real and Artificial Earning Management [PDF]

open access: yesپژوهش‌های تجربی حسابداری, 2017
Corporate Diversification is a form of business strategy used by many managers to improve their firm's performance. Based on agency theory, management has more information compared with other shareholders and may make decisions that are not in line with ...
ghader dadashzade   +1 more
doaj   +1 more source

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